TaxTMI 
TaxTMI 
2015 (10) TMI 1804
X X X X Extracts X X X X
X X X X Extracts X X X X
....peals the issue involved is common and therefore even though the orders-in-appeal under challenge are different, both the appeals are taken together and a common order is being passed. Nobody is present on behalf of the appellants but appellants have requested for decision on the basis of points raised by them in their appeal memorandum and have stated that they do not want to be heard. Accordingl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d penalty has been imposed. 4. I have heard the learned AR, gone through the records and the impugned orders and the memorandum of appeal filed by the appellants. There are only two claims by the appellant. The first one is that certain periods have overlapped with each other and the demand is already covered by another show-cause notice. It is seen that in the show-cause notice itself this aspec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed is new transformer/transformers. RESCO has stated that private parties are not allowed to buy secondhand used/repaired transformers. In respect of RESCO itself, several purchase orders have been recovered from the purchaser and examined and it has been concluded that no old, repaired transformers were supplied. Even the number of the transformers repaired and supplied could not be tallied with....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er records for this purpose or take the requisite permission from the department. It is also not forthcoming why procedure was not followed. The proprietor had admitted the clearance of new transformers without payment of duty and in fact he had given three statements in all of which he had not taken the defence that they had also undertaken the activity of repair and supply. The defence has come ....